U.S. Supreme Court
United States v. Carroll, 345 U.S. 457 (1953)
United States v. Carroll
Argued March 11-12, 1953
Decided April 27, 1953
345 U.S. 457
1. Appellee was indicted on 101 counts under § 145(a) of the Internal Revenue Code, as amended, for willful failure to file "returns" on Treasury Form 1099 covering 101 payments in excess of $600 made to a named individual. Under Treasury Regulations 111, § 29.147-1, such forms are not required to be signed, but are to be filed "with return Form 1096" signed by the payor. Ibid. The "return" specified in § 145(a) is that provided in Form 1096, not the one provided in Form 1099, and, since the only offenses charged in the 101 counts were failures to file Form 1099, the indictment was properly dismissed. Pp. 345 U. S. 458-460.
2. This direct appeal under 18 U.S.C. § 3731 from a decision of a Federal District Court dismissing the indictment is properly before this Court, because the District Court rested its decision on the "construction of the statute." Whether there are other objections to the indictment, such as questions of venue, which might also lead to dismissal is not properly before this Court on this appeal. P. 345 U. S. 459, footnote.
The District Court dismissed an indictment of appellee on 101 counts under § 145 of the Internal Revenue Code. On direct appeal to this Court under 18 U.S.C. § 3731, affirmed, p. 345 U. S. 460. chanroblesvirtualawlibrary